CLA 2 CO:R:C:G JGH
Category: Classification
Mr Henry Kaplan
De Choix Specialty Foods Company
58 25 52nd Ave.
Woodside, N.Y. 1137
RE: Classification of Prepared Tomatoes from Italy
Dear Mr. Kaplan:
This is in reference to your letter of June 8, 1989, concerning the classification of prepared tomatoes from Italy.
FACTS:
The tomatoes are said to be processesd by splitting plum tomatoes,salting and air drying them. They are then reconstituted by soaking them in hot water and steaming until they become soft enough to absorb oil and any flavorings which might be added. While they never again regain their shape, they are said to be used in a minced form in sauces, pasta, salads and stews.
ISSUE:
Classification of tomatoes prepared in the manner described above under the Harmonized Tariff Schedule of the United States (HTSUS). Presidential Proclamation No.5759 of
December 24, 1987, imposed increased duties on certain products of the European Community, including prepared or preserved tomatoes.
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LAW AND ANALYSIS:
Classification under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 concerns the classification of merchandise under the particular headings
and relative Section and Chapter notes. The Explanatory Notes to the HTSUS constitute the official interpretation of the various provisions at the international level. Subheading 0712.90.7500, HTSUS, applies to dried tomatoes. The Explanatory Notes to heading 0712 stated that dried vegetables have their natural water content removed by various processes. In this case, although the tomatoes may have been dried, in addition, they have been salted and the moisture restored through soaking and steaming.
Information from the trade is that dried tomatoes are produced by a drying process similar to the one described, although salting is not considered essential. However, where the
moisture is restored the product would no longer be considered a dried tomato.
You contend that the Presidential Proclamation was not intended to cover dried tomatoes, but rather canned tomatoes, and that if they are preserved otherwise than by the processes
specified in heading 2002, the tomatoes are not subject to the increased duties. Heading 2002 covers " Tomatoes prepared or preserved otherwise than by vinegar or acetic acid." The
Explanatory Notes to heading 2002 state that the heading covers tomatoes, whether or not in pieces, other than tomatoes prepared or preserved by vinegar or acetic acid, a definition which
describes the tomatoes in issue.
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HOLDING:
Dried, salted tomatoes which have been subjected to a soaking and steaming process, which restores the moisture, are not dried tomatoes for the purposes of the HTSUS, but
classifiable under the provision for other prepared or preserved tomatoes in subheading 2002.10.0040, HTSUS. Pursuant to Presidential Proclamation 5759, subheading 9903.23.15, HTSUS, provides that prepared or preserved tomatoes from Italy classifiable in subheading 2002.10.000,HTSUS, are subject to a duty of 100 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division